LeBlanc Corp. uses the periodic inventory system and has the following selected information available at its 12/31/X4 year-end: Description Amount Inventory at 1/1/X4 $ 20,000 Inventory at 12/31/X4 (per a physical inventory count) 10,000 Sales revenue Purchases Purchase returns and allowances 25,000 Purchase discounts 40,000 Freight-in 15,000 Sales returns and allowances 

Question: In the year-end journal entry to record the cost of goods sold, the cost of goods sold account should be debited for what amount?